Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates an amount equal to a 0.182 percent sales and use tax to cities and counties as a supplemental school payment. Such payment shall, from July 1, 2022, until July 1, 2024, be distributed based on each city and county's estimated average share of monthly distributions attributable to the tax on such food and hygiene products between February 2020 and December 2021. Beginning July 1, 2024, such payment shall be based upon each city and county's pro rata share of total local sales and use taxes. Sales tax; exemption for food purchased forhuman consumption and essential personal hygiene products. Exemptsfood purchased for human consumption and essential personal hygieneproducts (the grocery tax) from all state, regional, and local salestaxes. The bill dedicates state sales tax revenue to provide a supplementalschool payment to counties and cities. For fiscal year 2023, thepayment is the county or city's fiscal year 2022 distribution ofrevenue from the grocery tax. For fiscal year 2024 and after, thepayment is the previous year's payment multiplied by the county orcity's local sales tax index, defined in the bill as the ratio bywhich sales tax revenues in a county or city for the current yearexceed the previous year's revenues.